Goods and Services Tax Act 1985

Imposition of tax

12C: Information for importation of goods including distantly taxable goods

You could also call this:

"Telling Customs about goods you bring into New Zealand, including those with tax on them"

Illustration for Goods and Services Tax Act 1985

When you import goods into New Zealand, including things that have tax on them, you need to give some information to the New Zealand Customs Service. You must tell them your name and registration number if you are a registered person making a supply of these goods. You also need to give information about the items you are importing, including which ones have tax on them and which ones do not, as stated in section 8(1).

You have to provide this information by the time the goods are imported. The information must include details about the items with tax and those without tax. You can also give other information that the Commissioner accepts instead of the required details.

If you are importing goods that have tax on them, you must make sure the New Zealand Customs Service has all the necessary information. This includes what is in the supply and whether tax is included in the price. You can find more information about tax on goods in the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022.

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This page was last updated on 18 July 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS849243.

Topics:

Money and consumer rights > TaxesImmigration and citizenship > Border control

12B: Reimbursement of tax by supplier if recipient charged tax on both supply and importation, or

"Getting tax back from a supplier if you paid tax twice on imported goods"

13: Imposition of goods and services tax on goods liable to excise duty and supplied at in bond prices, or

"Tax on goods with a special duty when bought at a discounted price"

Part 2Imposition of tax

12CInformation for importation of goods including distantly taxable goods

A registered person who makes a supply of distantly taxable goods, on which tax at a rate greater than 0% is charged under section 8(1), must take reasonable steps to ensure that the New Zealand Customs Service has available, by the time of the importation of the goods,—
the name and registration number of the registered person:
information indicating the items included in the supply, or imported with the supply, for which the amount of tax included in the price of the supply is more than zero:
information indicating the items included in the supply, or imported with the supply, for which the amount of tax included in the price of the supply is zero:
information that is acceptable to the Commissioner in substitution for information referred to in paragraphs (a) to (c).

Notes

Section 12C: inserted, on 1 April 2023, by section 12(1) (and see section 12(2) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).